


<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN">
<html>
  <head>
    <base href="http://www.nanone.org.cn:80/saw/">
    
    <title>My JSP 'policy.jsp' starting page</title>
    
	<meta http-equiv="pragma" content="no-cache">
	<meta http-equiv="cache-control" content="no-cache">
	<meta http-equiv="expires" content="0">    
	<meta http-equiv="keywords" content="keyword1,keyword2,keyword3">
	<meta http-equiv="description" content="This is my page">
	<!--
	<link rel="stylesheet" type="text/css" href="styles.css">
	-->

  </head>
  
  <body>
    <p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">云南省发展和改革委员会<span lang="EN-US">&nbsp; </span>省国家税务局省地方税务局关于印发《云南省税务师事务所服务收费管理实施办法》及税务师事务所服务收费试行标准的通知<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">云发改收费〔<span lang="EN-US">2009</span>〕<span lang="EN-US">2175</span>号<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">各州市发展和改革委员会、国家税务局、地方税务局：<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">为了规范税务师事务所服务收费行为，维护委托人和税务师事务所的合法权益，促进注册税务师行业的健康发展，根据国家发展改革委、国家税务总局印发的《税务师事务所服务收费管理办法》（发改价格［<span lang="EN-US">2009</span>］<span lang="EN-US">194</span>号），结合我省实际，我们制定了《云南省税务师事务所服务收费管理实施办法》及税务师事务所服务收费试行标准，现印发你们，请遵照执行；原云南省物价局《关于税务代理收费试行标准的批复》（云价费发［<span lang="EN-US">1995</span>］<span lang="EN-US">145</span>号）自本实施办法生效之日起废止。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">附件：《云南省税务师事务所服务收费管理实施办法》及税务师事务所服务收费试行标准<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">省发展改革委<span lang="EN-US">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>省国税局<span lang="EN-US">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>省地税局<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">二○○九年十月二十九日<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">云南省税务师事务所服务收费管理实施办法<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">第一条<span lang="EN-US">&nbsp;
</span>为了规范税务师事务所服务收费行为，维护委托人和税务师事务所的合法权益，促进注册税务师行业的健康发展，根据国家发展改革委、国家税务总局印发的《税务师事务所服务收费管理办法》（发改价格［<span lang="EN-US">2009</span>］<span lang="EN-US">194</span>号）的规定，结合云南实际，制定本实施办法。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">第二条<span lang="EN-US">&nbsp;
</span>云南省行政区域内经省及省以上税务部门批准设立，并依法注册登记的税务师事务所，为委托人提供涉税鉴证和涉税业务服务的收费行为，均应严格执行本实施办法。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">第三条<span lang="EN-US">&nbsp;
</span>税务师事务所承办业务应当遵循独立、客观、公平、公正、诚实信用和自愿委托、有偿服务的原则，提供的服务必须符合国家相关业务准则，并按本实施办法规定的收费政策收取服务费。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">第四条<span lang="EN-US">&nbsp;
</span>各级价格主管部门是税务师事务所服务收费的管理部门，依法对税务师事务所收费行为进行管理和监督检查。各级税务机关应督促税务师事务所规范服务收费行为，加强对税务师事务所、注册税务师服务活动的监督检查。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">第五条<span lang="EN-US">&nbsp;
</span>税务师事务所提供下列涉税鉴证业务实行政府指导价：<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">（一）企业所得税汇算清缴纳税申报鉴证；<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">（二）企业财产损失所得税前扣除鉴证；<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">（三）企业所得税税前弥补亏损鉴证；<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">（四）土地增值税清算鉴证。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">第六条　税务师事务所提供下列涉税服务收费实行市场调节价：<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">（一）代理税务登记、变更和注销税务登记；<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">（二）代购普通发票；<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">（三）代理纳税申报或扣缴税款；<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">（四）代理减免税、申请退税；<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">（五）代理建账记帐；<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">（六）代理税务行政复议；<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">（七）税务咨询；<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">（八）受聘税务顾问；<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">（九）其他涉税业务服务。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">第七条　政府制定税务师事务所服务收费标准应当充分考虑当地经济发展水平、社会承受能力和注册税务师行业的发展，以涉税鉴证和涉税服务社会平均成本，加法定税金和合理利润确定。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">第八条　涉税鉴证业务服务费基准价及其浮动幅度由省级价格主管部门会同省国家税务局和省地方税务局制定。税务师事务所提供涉税鉴证业务服务收费的具体收费标准，必须在规定的浮动幅度范围内与委托人协商确定。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">各州市可以省定涉税鉴证业务服务费基准价为基础，根据本地区经济发展水平和社会承受能力，确定具体执行的浮动幅度；下浮幅度可以超过省定下限，上浮幅度不得突破省定上限。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">第九条　税务师事务所提供实行市场调节价的涉税服务业务，应当考虑服务耗费的工作时间，涉税服务业务的难易程度，注册税务师可能承担的风险和责任，注册税务师的社会信誉和工作水平，以及委托人的承受能力等因素提出收费标准范围，具体收费标准由税务师事务所与委托人协商确定。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">第十条<span lang="EN-US">&nbsp;
</span>税务师事务所接受委托，应当与委托人签订涉税鉴证业务或者涉税服务业务收费合同（协议）或者在委托合同（协议）中明确载明收费条款。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">收费合同（协议）或收费条款应包括收费项目、收费标准、收费方式、收费金额、付费和结算方式、争议解决方式等内容。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">第十一条<span lang="EN-US">&nbsp;
</span>税务师事务所与委托人签订涉税鉴证业务或者涉税服务合同（协议）后，因税务师事务所的过错或其无正当理由要求终止履行合同（协议）的，或因委托人的过错或其无正当理由要求终止合同（协议）的，有关费用的退补和赔偿按照《中华人民共和国合同法》等有关规定办理。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">第十二条　税务师事务所应当加强内部管理，降低服务成本，建立健全内部收费管理制度，严格执行本实施办法及规定的收费标准，自觉接受价格主管部门和税务机关的监督检查。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">第十三条　税务师事务所必须严格执行公示制度，在服务或收费场所的显著位置公示服务项目、收费标准、服务准则、监督电话等，自觉接受社会监督。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">第十四条<span lang="EN-US">&nbsp;
</span>税务师事务所开展业务应当遵循自愿委托和谁委托谁付费的原则。任何部门和单位均不得利用职权强制指定服务、强行服务或收费。税务师事务所向委托人收取服务费用，应当向委托人出具合法票据。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">第十五条　税务师事务所未按照合同（协议）规定履行义务而收费的，或采取以低于成本价收费等不正当方式承接业务的，由省级税务机关按照《注册税务师管理暂行办法》的有关规定进行查处。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">第十六条　税务师事务所异地设立分支机构，应当按照分支机构收在地的税务师事务所服务收费规定执行。税务师事务所承接涉税业务，应当执行承接业务所在地的收费规定。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">第十七条　税务师事务所服务收费中有下列情形之一的，由价格主管部门按照《中华人民共和国价格法》和《价格违法行为行政处罚规定》实施行政处罚<span lang="EN-US">:<o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">（一）未按规定公示服务项目、收费标准的；<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">（二）超出政府指导价浮动幅度制定服务价格的；<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">（三）擅自制定属于政府指导价格范围内的服务价格的；<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">（四）提前或推迟执行政府指导价的；<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">（五）采取分解收费项目、重复收费、扩大收费范围等方式变相提高收费标准的；<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">（六）违反规定以保证金、抵押金等形式变相收费的；<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">（七）违反规定相互串通、垄断或操纵市场，损害委托人利益的；<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">（八）其他违反价格法律法规及有关规定的行为。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">第十八条<span lang="EN-US">&nbsp;
</span>公民、法人和其他组织发现税务师事务所或注册税务师有不执行政府指导价或其他价格违法行为的，可以向税务师事务所所在地价格主管部门、税务机关或注册税务师协会举报、投诉。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">第十九条<span lang="EN-US">&nbsp;
</span>税务师事务所与委托人之间发生收费纠纷，税务师事务所应当与委托人协商解决，也可以申请仲裁或者向人民法院提起诉讼。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">第二十条<span lang="EN-US">&nbsp;
</span>本实施办法由云南省发展改革委员会会同云南省国家税务局、云南省地方税务局按照工作职能负责解释。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">第二十一条<span lang="EN-US">&nbsp;
</span>本办法自<span lang="EN-US">2009</span>年<span lang="EN-US">12</span>月<span lang="EN-US">1</span>日起执行。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">附件：云南省税务师事务所服务收费试行标准<span lang="EN-US"><o:p></o:p></span></span></p><table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="80%" style="width:80.0%;border-collapse:collapse;mso-yfti-tbllook:1184;mso-padding-alt:
 0cm 0cm 0cm 0cm">
 <tbody><tr style="mso-yfti-irow:0;mso-yfti-firstrow:yes;height:1.0pt">
  <td width="2%" style="width:2.62%;border:solid windowtext 1.0pt;padding:0cm 0cm 0cm 0cm;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:0pt;
  mso-bidi-font-weight:bold">序</span><span lang="EN-US" style="mso-bidi-font-size:
  10.5pt;font-family:宋体;mso-font-kerning:0pt"><o:p></o:p></span></p>
  </td>
  <td width="7%" style="width:7.8%;border:solid windowtext 1.0pt;border-left:
  none;padding:0cm 0cm 0cm 0cm;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:0pt;
  mso-bidi-font-weight:bold">收费项目</span><span lang="EN-US" style="mso-bidi-font-size:
  10.5pt;font-family:宋体;mso-font-kerning:0pt"><o:p></o:p></span></p>
  </td>
  <td width="35%" colspan="2" style="width:35.64%;border:solid windowtext 1.0pt;
  border-left:none;padding:0cm 0cm 0cm 0cm;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:0pt;
  mso-bidi-font-weight:bold">计费基数</span><span lang="EN-US" style="mso-bidi-font-size:
  10.5pt;font-family:宋体;mso-font-kerning:0pt"><o:p></o:p></span></p>
  </td>
  <td width="8%" style="width:8.02%;border:solid windowtext 1.0pt;border-left:
  none;padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:0pt;
  mso-bidi-font-weight:bold">费率</span><span lang="EN-US" style="mso-bidi-font-size:
  10.5pt;font-family:宋体;mso-font-kerning:0pt"><o:p></o:p></span></p>
  </td>
  <td width="9%" style="width:9.18%;border:solid windowtext 1.0pt;border-left:
  none;padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:0pt;
  mso-bidi-font-weight:bold">浮动幅度</span><span lang="EN-US" style="mso-bidi-font-size:
  10.5pt;font-family:宋体;mso-font-kerning:0pt"><o:p></o:p></span></p>
  </td>
  <td width="36%" style="width:36.74%;border:solid windowtext 1.0pt;border-left:
  none;padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:0pt;
  mso-bidi-font-weight:bold">备注</span><span lang="EN-US" style="mso-bidi-font-size:
  10.5pt;font-family:宋体;mso-font-kerning:0pt"><o:p></o:p></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:1;height:1.0pt">
  <td width="2%" rowspan="6" style="width:2.62%;border:solid windowtext 1.0pt;
  border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">1<o:p></o:p></span></p>
  </td>
  <td width="7%" rowspan="6" style="width:7.8%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:0pt">企业所得税汇算清缴纳税申报鉴证<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="9%" rowspan="6" style="width:9.2%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:0pt">每户每年的营业收入总额<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="26%" style="width:26.44%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">500</span><span style="mso-bidi-font-size:10.5pt;font-family:宋体;
  mso-font-kerning:0pt">万元及以下<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="8%" style="width:8.02%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">5000</span><span style="mso-bidi-font-size:10.5pt;font-family:宋体;
  mso-font-kerning:0pt">元<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="9%" rowspan="6" style="width:9.18%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:0pt">＋<span lang="EN-US">10%<o:p></o:p></span></span></p>
  <p class="MsoNormal" align="left"><span style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:0pt">－<span lang="EN-US">20%<o:p></o:p></span></span></p>
  </td>
  <td width="36%" rowspan="6" style="width:36.74%;border-top:none;border-left:
  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:0pt">按差额分段累进计费，但最高不超过<span lang="EN-US">20</span>万元。如果在本年度所得税汇算清缴纳税申报鉴证中，涉及上一年度企业所得税税前弥补亏损的，具体收费标准按所得税汇算清缴纳税申报鉴证收费标准执行<span lang="EN-US">,</span>不得再收取企业所得税税前弥补亏损鉴证费。<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:2;height:1.0pt">
  <td width="26%" style="width:26.44%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">500-1000</span><span style="mso-bidi-font-size:10.5pt;font-family:宋体;
  mso-font-kerning:0pt">万元（含<span lang="EN-US">1000</span>万元）<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="8%" style="width:8.02%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">2‰<o:p></o:p></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:3;height:1.0pt">
  <td width="26%" style="width:26.44%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">1000-3000</span><span style="mso-bidi-font-size:10.5pt;font-family:宋体;
  mso-font-kerning:0pt">万元（含<span lang="EN-US">3000</span>万元）<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="8%" style="width:8.02%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">1.5‰<o:p></o:p></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:4;height:1.0pt">
  <td width="26%" style="width:26.44%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">3000-6000</span><span style="mso-bidi-font-size:10.5pt;font-family:宋体;
  mso-font-kerning:0pt">万元（含<span lang="EN-US">6000</span>万元）<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="8%" style="width:8.02%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">1‰<o:p></o:p></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:5;height:1.0pt">
  <td width="26%" style="width:26.44%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">6000-1</span><span style="mso-bidi-font-size:10.5pt;font-family:宋体;
  mso-font-kerning:0pt">亿元（含<span lang="EN-US">1</span>亿元）<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="8%" style="width:8.02%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">0.5‰<o:p></o:p></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:6;height:1.0pt">
  <td width="26%" style="width:26.44%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">1-2</span><span style="mso-bidi-font-size:10.5pt;font-family:宋体;
  mso-font-kerning:0pt">亿元及以上<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="8%" style="width:8.02%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">0.1‰<o:p></o:p></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:7;height:1.0pt">
  <td width="2%" rowspan="5" style="width:2.62%;border:solid windowtext 1.0pt;
  border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">2<o:p></o:p></span></p>
  </td>
  <td width="7%" rowspan="5" style="width:7.8%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:0pt">企业所得税税前弥补亏损鉴证<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="9%" rowspan="5" style="width:9.2%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:0pt">每户每年的营业收入或者经营成本费用<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="26%" style="width:26.44%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">300</span><span style="mso-bidi-font-size:10.5pt;font-family:宋体;
  mso-font-kerning:0pt">万元及以下<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="8%" style="width:8.02%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">3000</span><span style="mso-bidi-font-size:10.5pt;font-family:宋体;
  mso-font-kerning:0pt">元<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="9%" rowspan="5" style="width:9.18%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:0pt">＋<span lang="EN-US">10%<o:p></o:p></span></span></p>
  <p class="MsoNormal" align="left"><span style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:0pt">－<span lang="EN-US">20%<o:p></o:p></span></span></p>
  </td>
  <td width="36%" rowspan="5" style="width:36.74%;border-top:none;border-left:
  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:0pt">按差额分段累进计费<span lang="EN-US">,</span>但最高不超过<span lang="EN-US">10</span>万元<span lang="EN-US">;</span>采用营业收入或者经营成本费用为计费基数由双方协商确定。<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:8;height:1.0pt">
  <td width="26%" style="width:26.44%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">300-500</span><span style="mso-bidi-font-size:10.5pt;font-family:宋体;
  mso-font-kerning:0pt">万元（含<span lang="EN-US">500</span>万元）<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="8%" style="width:8.02%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">1.5‰<o:p></o:p></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:9;height:1.0pt">
  <td width="26%" style="width:26.44%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">500-1000</span><span style="mso-bidi-font-size:10.5pt;font-family:宋体;
  mso-font-kerning:0pt">万元（含<span lang="EN-US">1000</span>万元）<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="8%" style="width:8.02%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">1‰<o:p></o:p></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:10;height:1.0pt">
  <td width="26%" style="width:26.44%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">1000-2000</span><span style="mso-bidi-font-size:10.5pt;font-family:宋体;
  mso-font-kerning:0pt">万元（含<span lang="EN-US">2000</span>万元）<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="8%" style="width:8.02%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">0.5‰<o:p></o:p></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:11;height:1.0pt">
  <td width="26%" style="width:26.44%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">2000-5000</span><span style="mso-bidi-font-size:10.5pt;font-family:宋体;
  mso-font-kerning:0pt">万元及以上<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="8%" style="width:8.02%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">0.1‰<o:p></o:p></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:12;height:1.0pt">
  <td width="2%" rowspan="6" style="width:2.62%;border:solid windowtext 1.0pt;
  border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">3<o:p></o:p></span></p>
  </td>
  <td width="7%" rowspan="6" style="width:7.8%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:0pt">企业财产损失所得税前扣除鉴证<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="9%" rowspan="6" style="width:9.2%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:0pt">企业申报财产损失鉴证金额<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="26%" style="width:26.44%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">50</span><span style="mso-bidi-font-size:10.5pt;font-family:宋体;
  mso-font-kerning:0pt">万元及以下<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="8%" style="width:8.02%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">8‰<o:p></o:p></span></p>
  </td>
  <td width="9%" rowspan="6" style="width:9.18%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:0pt">＋<span lang="EN-US">15%<o:p></o:p></span></span></p>
  <p class="MsoNormal" align="left"><span style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:0pt">－<span lang="EN-US">30%<o:p></o:p></span></span></p>
  </td>
  <td width="36%" rowspan="6" style="width:36.74%;border-top:none;border-left:
  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:0pt">按差额分段累进计费，但最高不超过<span lang="EN-US">10</span>万元。如果委托进行了企业财产损失所得税前扣除鉴证后，还要委托进行所得税汇算清缴纳税申报鉴证的，两项鉴证收费额之和不得超过分别进行所得税汇算清缴纳税申报鉴证、企业财产损失所得税前扣除鉴证的收费额之和。<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:13;height:1.0pt">
  <td width="26%" style="width:26.44%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">50-100</span><span style="mso-bidi-font-size:10.5pt;font-family:宋体;
  mso-font-kerning:0pt">万元（含<span lang="EN-US">100</span>万元）<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="8%" style="width:8.02%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">4‰<o:p></o:p></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:14;height:1.0pt">
  <td width="26%" style="width:26.44%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">100-500</span><span style="mso-bidi-font-size:10.5pt;font-family:宋体;
  mso-font-kerning:0pt">万元（含<span lang="EN-US">500</span>万元）<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="8%" style="width:8.02%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">3‰<o:p></o:p></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:15;height:1.0pt">
  <td width="26%" style="width:26.44%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">500-1000</span><span style="mso-bidi-font-size:10.5pt;font-family:宋体;
  mso-font-kerning:0pt">万元（含<span lang="EN-US">1000</span>万元）<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="8%" style="width:8.02%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">2‰<o:p></o:p></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:16;height:1.0pt">
  <td width="26%" style="width:26.44%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">1000-2000</span><span style="mso-bidi-font-size:10.5pt;font-family:宋体;
  mso-font-kerning:0pt">万元（含<span lang="EN-US">2000</span>万元）<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="8%" style="width:8.02%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">1‰<o:p></o:p></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:17;height:1.0pt">
  <td width="26%" style="width:26.44%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">2000-5000</span><span style="mso-bidi-font-size:10.5pt;font-family:宋体;
  mso-font-kerning:0pt">万元及以上<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="8%" style="width:8.02%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">0.5‰<o:p></o:p></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:18;height:1.0pt">
  <td width="2%" rowspan="3" style="width:2.62%;border:solid windowtext 1.0pt;
  border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">4<o:p></o:p></span></p>
  </td>
  <td width="7%" rowspan="3" style="width:7.8%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:0pt">土地增值税清算鉴证<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="9%" rowspan="3" style="width:9.2%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">清算项目营业收入总额</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;
  font-family:宋体;mso-font-kerning:0pt"><o:p></o:p></span></p>
  </td>
  <td width="26%" style="width:26.44%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">3000</span><span style="mso-bidi-font-size:10.5pt;font-family:宋体;
  mso-font-kerning:0pt">万元及以下<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="8%" style="width:8.02%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">1‰<o:p></o:p></span></p>
  </td>
  <td width="9%" rowspan="3" style="width:9.18%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:0pt">＋<span lang="EN-US">15%<o:p></o:p></span></span></p>
  <p class="MsoNormal" align="left"><span style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:0pt">－<span lang="EN-US">30%<o:p></o:p></span></span></p>
  </td>
  <td width="36%" rowspan="3" style="width:36.74%;border-top:none;border-left:
  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:0pt">按差额分段累进计费，但最高不超过<span lang="EN-US">20</span>万元。<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:19;height:1.0pt">
  <td width="26%" style="width:26.44%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">3000-5000</span><span style="mso-bidi-font-size:10.5pt;font-family:宋体;
  mso-font-kerning:0pt">万元（<span lang="EN-US">5000</span>万元）<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="8%" style="width:8.02%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">0.5‰<o:p></o:p></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:20;mso-yfti-lastrow:yes;height:1.0pt">
  <td width="26%" style="width:26.44%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">5000</span><span style="mso-bidi-font-size:10.5pt;font-family:宋体;
  mso-font-kerning:0pt">万元<span lang="EN-US">-1</span>亿元及以上<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="8%" style="width:8.02%;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-font-kerning:
  0pt">0.2‰<o:p></o:p></span></p>
  </td>
 </tr>
</tbody></table><p class="MsoNormal" align="left"><span style="font-family: 宋体;">注：</span><span lang="EN-US" style="font-family: 宋体;">1</span><span style="font-family: 宋体;">、收费计算公式<span lang="EN-US">:</span>应收费金额<span lang="EN-US">=</span>上一档收费金额<span lang="EN-US">+</span>（本档实际计费金额<span lang="EN-US">-</span>上一档最高计费金额<span lang="EN-US">)*</span>本档差额计费费率。例<span lang="EN-US">:</span>以营业收入总额<span lang="EN-US">2</span>亿进</span><span style="mso-bidi-font-size:10.5pt;font-family:宋体">行企业所得税汇算清缴纳税申报鉴证<span lang="EN-US">,</span>应收鉴证服务费为<span lang="EN-US">:500</span>万元及以下部分收<span lang="EN-US">5000</span>元<span lang="EN-US">,500</span>万元<span lang="EN-US">-1000</span>万元（含<span lang="EN-US">1000</span>万元）部分按<span lang="EN-US">500</span>万<span lang="EN-US">*2</span>‰＝<span lang="EN-US">10000</span>元<span lang="EN-US">,1000</span>万元<span lang="EN-US">-3000</span>万元部分（含<span lang="EN-US">3000</span>万元）按<span lang="EN-US">2000</span>万<span lang="EN-US">*1.5</span>‰＝<span lang="EN-US">30000</span>元<span lang="EN-US">,3000</span>万元<span lang="EN-US">-6000</span>万元（含<span lang="EN-US">6000</span>万元）部分按<span lang="EN-US">3000</span>万<span lang="EN-US">*1</span>‰＝<span lang="EN-US">30000</span>元<span lang="EN-US">,6000</span>万元<span lang="EN-US">-1</span>亿元部分（含<span lang="EN-US">1</span>亿元）按<span lang="EN-US">4000</span>万<span lang="EN-US">*0.5</span>‰＝<span lang="EN-US">20000</span>元<span lang="EN-US">,1</span>亿元以上<span lang="EN-US">-2</span>亿元部分（含<span lang="EN-US">2</span>亿元）按<span lang="EN-US">1</span>亿<span lang="EN-US">*0.1</span>‰＝<span lang="EN-US">10000</span>元；全年营业收入总额<span lang="EN-US">2</span>亿的企业所得税汇算清缴纳税申报鉴证服务费<span lang="EN-US">(</span>基准价<span lang="EN-US">)</span>＝<span lang="EN-US">5000+10000+30000+30000+20000+10000=105000</span>元<span lang="EN-US">,</span>实行上浮<span lang="EN-US">10%</span>后为<span lang="EN-US">115500</span>元<span lang="EN-US">,</span>实行下浮<span lang="EN-US">20%</span>后为<span lang="EN-US">84000</span>元。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体">2</span><span style="mso-bidi-font-size:10.5pt;font-family:宋体">、以上实行政府指导价的服务项目的收费标准为试行标准，试行两年。试行期满后，由省价格主管部门会同省国税局、省地税局根据试行情况制定正式收费标准。<span lang="EN-US"><o:p></o:p></span></span></p><p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
10.5pt;font-family:宋体">云南省税务师事务所服务收费标准（实行市场调节价部分）<span lang="EN-US"><o:p></o:p></span></span></p><table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" style="margin-left:4.65pt;border-collapse:collapse;mso-yfti-tbllook:1184;
 mso-padding-alt:0cm 5.4pt 0cm 5.4pt">
 <tbody><tr style="mso-yfti-irow:0;mso-yfti-firstrow:yes;height:1.0pt">
  <td width="77" style="width:57.45pt;border:solid windowtext 1.0pt;mso-border-alt:
  solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
  10.5pt;font-family:宋体">序号<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="236" style="width:177.2pt;border:solid windowtext 1.0pt;border-left:
  none;mso-border-top-alt:solid windowtext .5pt;mso-border-bottom-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span style="mso-bidi-font-size:
  10.5pt;font-family:宋体">收费项目<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:1;height:1.0pt">
  <td width="77" style="width:57.45pt;border:solid windowtext 1.0pt;border-top:
  none;mso-border-left-alt:solid windowtext .5pt;mso-border-bottom-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">1<o:p></o:p></span></p>
  </td>
  <td width="236" style="width:177.2pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">代理税务登记、变更和注销税务登记<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:2;height:1.0pt">
  <td width="77" style="width:57.45pt;border:solid windowtext 1.0pt;border-top:
  none;mso-border-left-alt:solid windowtext .5pt;mso-border-bottom-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">2<o:p></o:p></span></p>
  </td>
  <td width="236" style="width:177.2pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">代购普通发票<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:3;height:1.0pt">
  <td width="77" style="width:57.45pt;border:solid windowtext 1.0pt;border-top:
  none;mso-border-left-alt:solid windowtext .5pt;mso-border-bottom-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">3<o:p></o:p></span></p>
  </td>
  <td width="236" style="width:177.2pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">代理纳税申报或扣缴税款<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:4;height:1.0pt">
  <td width="77" style="width:57.45pt;border:solid windowtext 1.0pt;border-top:
  none;mso-border-left-alt:solid windowtext .5pt;mso-border-bottom-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">4<o:p></o:p></span></p>
  </td>
  <td width="236" style="width:177.2pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">代理减免税、申请退税<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:5;height:1.0pt">
  <td width="77" style="width:57.45pt;border:solid windowtext 1.0pt;border-top:
  none;mso-border-left-alt:solid windowtext .5pt;mso-border-bottom-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">5<o:p></o:p></span></p>
  </td>
  <td width="236" style="width:177.2pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">代理建帐记帐<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:6;height:1.0pt">
  <td width="77" style="width:57.45pt;border:solid windowtext 1.0pt;border-top:
  none;mso-border-left-alt:solid windowtext .5pt;mso-border-bottom-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">6<o:p></o:p></span></p>
  </td>
  <td width="236" style="width:177.2pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">代理税务行政复议<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:7;height:1.0pt">
  <td width="77" style="width:57.45pt;border:solid windowtext 1.0pt;border-top:
  none;mso-border-left-alt:solid windowtext .5pt;mso-border-bottom-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">7<o:p></o:p></span></p>
  </td>
  <td width="236" style="width:177.2pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">税务咨询<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:8;height:1.0pt">
  <td width="77" style="width:57.45pt;border:solid windowtext 1.0pt;border-top:
  none;mso-border-left-alt:solid windowtext .5pt;mso-border-bottom-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">8<o:p></o:p></span></p>
  </td>
  <td width="236" style="width:177.2pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">受聘税务顾问<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:9;height:1.0pt">
  <td width="77" style="width:57.45pt;border:solid windowtext 1.0pt;border-top:
  none;mso-border-left-alt:solid windowtext .5pt;mso-border-bottom-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span lang="EN-US" style="font-family: 宋体;">9<o:p></o:p></span></p>
  </td>
  <td width="236" style="width:177.2pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">其他涉税服务项目<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:10;height:1.0pt">
  <td width="77" style="width:57.45pt;border:solid windowtext 1.0pt;border-top:
  none;mso-border-left-alt:solid windowtext .5pt;mso-border-bottom-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">收费标准<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="236" style="width:177.2pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">由税务师事务所提出收费标准范围，具体标准由税务师事务所与委托人协商确定。<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
 </tr>
 <tr style="mso-yfti-irow:11;mso-yfti-lastrow:yes;height:1.0pt">
  <td width="77" style="width:57.45pt;border:solid windowtext 1.0pt;border-top:
  none;mso-border-left-alt:solid windowtext .5pt;mso-border-bottom-alt:solid windowtext .5pt;
  mso-border-right-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;
  height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">定价原则<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
  <td width="236" style="width:177.2pt;border-top:none;border-left:none;
  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  mso-border-bottom-alt:solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;
  padding:0cm 5.4pt 0cm 5.4pt;height:1.0pt">
  <p class="MsoNormal" align="left"><span style="font-family: 宋体;">依据服务项目耗用工作时间、涉税服务业务的难易程度、委托人的承受能力、注册税务师可能承担的风险和责任、社会信誉、工作水平等因素协商确定。<span lang="EN-US"><o:p></o:p></span></span></p>
  </td>
 </tr>
</tbody></table><p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体">&nbsp;</span></p><p class="MsoNormal" align="left">





















































































































</p><p class="MsoNormal" align="left"><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:宋体;mso-bidi-font-family:宋体;
mso-font-kerning:0pt">&nbsp;</span></p></p>
  </body>
</html>
